Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Konteksts: [..] It is clear that loan bonds cannot, according to accounting principles, be transferred `du passif vers l'actif' (`from the side of the debts into the equity' in the English text of the communication), but must be classified, exclusively on the liabilities side, either as equity or as debt. [..]
Avots: Case T-371/94 (61994A0371)